Related HMRC Manuals

26(1)  [Repeals ICTA 1988, s. 444BA to 444BD.]

26(2)  In consequence of the repeal of those sections, omit–

(a)[omits table entry in TMA 1970, s. 98;]

(b)[omits FA 1996, s. 166 and Sch. 32,]

(c)[amends FA 2003, s. 153(1)(a),]

(e)[omits TIOPA 2010, Sch. 8, para. 9.]

26(3)  The amendments made by this section have effect in relation to accounting periods ending on or after such day (“the specified day”) as is specified in an order made by the Treasury (and different days may be specified for different cases).

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